Section 482 of the Taxes Consolidation Act 1997 was introduced to assist with the preservation of buildings or gardens determined to be ‘intrinsically of significant architectural, historical, scientific, horticultural or aesthetic interest’ by giving tax relief for their repair, maintenance, or restoration. A review of the relief is currently underway by the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs, and the Department of Finance. As part of this process  a consultation paper has been issued on which comments must be submitted by 24th March 2017.

The Irish Georgian Society will be making a submission which will encourage the continuation and enhancement of the scheme as since its introduction it has facilitated conservation works to historic properties across the country that might otherwise not have been possible. The submission will also emphasise the job creating role of the scheme for conservation contractors and specialist conservators and will highlight the benefits of access to these properties for locals, tourists, scholars and the plain curious.

As a signatory to the Granada Convention and through the provisions of the Planning Acts, the State is  committed to the protection of our architectural heritage and places an obligation on the owners of protected structures to prevent their endangerment. With minimal grant aid available to support conservation works and compliance with conservation legislation, Section 482 provides an important incentive to protect our heritage and furthermore allows public access to participating properties.

Submission on the Consultation paper are open to all with information available on the following link: http://www.ahrrga.gov.ie/minister-humphreys-announces-that-her-department-is-carrying-out-a-review-of-section-482-of-the-taxes-consolidation-act-1997/